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On Joint Cost Allocation - Independent Cost Proportional Scheme (Icps) And Its Properties

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  • GANGOLLY, JS

Abstract

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Suggested Citation

  • Gangolly, Js, 1981. "On Joint Cost Allocation - Independent Cost Proportional Scheme (Icps) And Its Properties," Journal of Accounting Research, Wiley Blackwell, vol. 19(2), pages 299-312.
    • Handle: RePEc:bla:joares:v:19:y:1981:i:2:p:299-312
    DOI: http://hdl.handle.net/10.2307/2490866
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    Citations

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    Cited by:

    1. Manfred Besner, 2020. "Value dividends, the Harsanyi set and extensions, and the proportional Harsanyi solution," International Journal of Game Theory, Springer;Game Theory Society, vol. 49(3), pages 851-873, September.
    2. Besner, Manfred, 2019. "Value dividends, the Harsanyi set and extensions, and the proportional Harsanyi payoff," MPRA Paper 92247, University Library of Munich, Germany.
    3. Gervais Thenet, 1998. "L'explication de la consommation de coûts dans le secteur bancaire:la complémentarité de la méthode de régression en composantes principales et de la régression PLS," Revue Finance Contrôle Stratégie, revues.org, vol. 1(2), pages 167-190, June.
    4. Béal, Sylvain & Ferrières, Sylvain & Rémila, Eric & Solal, Philippe, 2018. "The proportional Shapley value and applications," Games and Economic Behavior, Elsevier, vol. 108(C), pages 93-112.
    5. Besner, Manfred, 2018. "Proportional Shapley levels values," MPRA Paper 87120, University Library of Munich, Germany.
    6. Charles, Shannon L. & Hansen, Don R., 2008. "An evaluation of activity-based costing and functional-based costing: A game-theoretic approach," International Journal of Production Economics, Elsevier, vol. 113(1), pages 282-296, May.
    7. Besner, Manfred, 2017. "Weighted Shapley levels values," MPRA Paper 82978, University Library of Munich, Germany.
    8. Besner, Manfred, 2017. "Axiomatizations of the proportional Shapley value," MPRA Paper 82990, University Library of Munich, Germany.
    9. Besner, Manfred, 2018. "Player splitting, players merging, the Shapley set value and the Harsanyi set value," MPRA Paper 87125, University Library of Munich, Germany.
    10. Manfred Besner, 2019. "Axiomatizations of the proportional Shapley value," Theory and Decision, Springer, vol. 86(2), pages 161-183, March.
    11. Zhengxing Zou & René Brink & Yukihiko Funaki, 2022. "Sharing the surplus and proportional values," Theory and Decision, Springer, vol. 93(1), pages 185-217, July.

    More about this item

    Keywords

    Cost allocation; Independent Cost Proportional Scheme; Joint costs; Moriarity scheme;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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